Life Concepts Holdings Balance Sheet

Financials in millions HKD. Fiscal year is April - March.

Millions HKD. Fiscal year is Apr - Mar.

Fiscal Year	FY 2026	FY 2025	FY 2024	FY 2023	FY 2022
Period Ending	Mar '26 Mar 31, 2026	Mar '25 Mar 31, 2025	Mar '24 Mar 31, 2024	Mar '23 Mar 31, 2023	Mar '22 Mar 31, 2022
Cash & Equivalents	10.03	0.17	1.34	2.21	2.52
Cash & Short-Term Investments	10.03	0.17	1.34	2.21	2.52
Cash Growth	5764.33%	-87.27%	-39.34%	-12.21%	-79.32%
Accounts Receivable	36.13	39.58	38.15	34.48	38.69
Other Receivables	-	-	0.4	0.31	0.96
Receivables	36.13	39.58	38.55	34.79	39.65
Inventory	0.31	0.73	0.28	0.62	1.15
Total Current Assets	46.47	40.48	40.17	37.62	43.32
Property, Plant & Equipment	3.75	4.79	0.57	9.75	7.04
Other Intangible Assets	-	-	-	-	7.91
Long-Term Accounts Receivable	7.69	15.19	15.15	15.91	29.9
Other Long-Term Assets	71.37	67.57	66.34	75.97	62.64
Total Assets	129.28	128.02	122.24	139.25	150.81
Accounts Payable	34.05	1.47	4.86	4.89	5.73
Accrued Expenses	-	28.45	10.19	11.34	14.21
Short-Term Debt	-	-	142.73	153.4	172.93
Current Portion of Long-Term Debt	1.04	1.43	-	-	-
Current Portion of Leases	0.99	1.56	17.23	11.92	17.14
Current Income Taxes Payable	1.59	0.03	0.45	0.45	0.23
Current Unearned Revenue	-	-	-	0.39	0.89
Other Current Liabilities	35.84	31.04	53.93	40.31	31.17
Total Current Liabilities	73.51	63.98	229.38	222.71	242.3
Long-Term Debt	102.21	116.5	-	-	-
Long-Term Leases	0.06	0.82	0.36	5.81	4.37
Long-Term Deferred Tax Liabilities	9.73	9.42	9.41	9.74	12.99
Other Long-Term Liabilities	4.85	-	0.82	0.82	1.57
Total Liabilities	190.36	190.72	239.97	239.07	261.22
Common Stock	17.67	17.67	14.79	14.79	63.04
Additional Paid-In Capital	2.42	2.42	-	-	28.79
Retained Earnings	-107.18	-117.59	-167.26	-147.7	-237.32
Comprehensive Income & Other	29.6	29.97	29.77	27.95	25.57
Total Common Equity	-57.49	-67.53	-122.7	-104.97	-119.93
Minority Interest	-3.59	4.84	4.98	5.15	9.51
Shareholders' Equity	-61.08	-62.7	-117.73	-99.82	-110.42
Total Liabilities & Equity	129.28	128.02	122.24	139.25	150.81
Total Debt	104.3	120.31	160.31	171.13	194.43
Net Cash (Debt)	-94.28	-120.14	-158.96	-168.92	-191.91
Net Cash Per Share	-0.83	-1.12	-1.67	-2.59	-4.74
Filing Date Shares Outstanding	113.41	113.41	94.91	94.91	40.51
Total Common Shares Outstanding	113.41	113.41	94.91	94.91	40.51
Working Capital	-27.04	-23.5	-189.21	-185.09	-198.98
Book Value Per Share	-0.51	-0.60	-1.29	-1.11	-2.96
Tangible Book Value	-57.49	-67.53	-122.7	-104.97	-127.84
Tangible Book Value Per Share	-0.51	-0.60	-1.29	-1.11	-3.16
Machinery	-	8.58	8.04	8.21	20.03
Leasehold Improvements	-	18.74	16.68	16.7	40.43